1999 (2) TMI 193

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..... or the Respondent. [Order per : Gowri Shankar, Member (T)]. Application is for waiver of deposit of Rs. 19.13 lakhs and penalty under Section 11A of the same amount. 2. The Advocate for the applicant explains that the applicant is a builder, and for use in its buildings it manufactured at site concrete mix. Duty has been demanded on such concrete mix manufactured between 25-9-1995 and .....

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..... 3-6-1997 of the Board withdrew this letter, and made a distinction for a first time between ready mix concrete and concrete mix and clarified that exemption available under Notification 4/97 was available only to concrete mix manufactured at site for construction or use in construction at site and not for ready mix concrete manufactured at site. The difference between the two products has been att .....

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..... a clear distinction between a concrete mix and ready mix concrete as explained in the Board circular and that each of these covered by a separate Indian Standard specification. He says that only a part of the period is barred by limitation. 4. It is difficult for us prima facie to perceive the distinction sought to be made between ready mix concrete and concrete mix. The difference appears to b .....

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